Olasagasti & C. Srl (C-47/95), Comarcon SNC (C-48/95), Ghezzi Alimentari Srl (C-49/95), Fredo Srl (C-50/95), Cateringros Srl (C-60/95), Intercod Srl (C-81/95), Nuova Castelli SpA (C-92/95) y Igino Mazzola SpA (C-148/95) contra Amministrazione delle finanze dello Stato.
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Olasagasti & C. Srl (C-47/95), Comarcon SNC (C-48/95), Ghezzi Alimentari Srl (C-49/95), Fredo Srl (C-50/95), Cateringros Srl (C-60/95), Intercod Srl (C-81/95), Nuova Castelli SpA (C-92/95) y Igino Mazzola SpA (C-148/95) contra Amministrazione delle finanze dello Stato.
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- Beirafrio - Indùstria de Produtos Alimentares Ldª contra Chefe do Serviço da Conferência final da Alfandega do Porto.
- Olasagasti & C. Srl (C-47/95), Comarcon SNC (C-48/95), Ghezzi Alimentari Srl (C-49/95), Fredo Srl (C-50/95), Cateringros Srl (C-60/95), Intercod Srl (C-81/95), Nuova Castelli SpA (C-92/95) and Igino Mazzola SpA (C-148/95) v Amministrazione delle finanze dello Stato.
- Erwin Behn Verpackungsbedarf GmbH v Hauptzollamt Itzehoe.
- The Queen contra Commissioners of Customs & Excise, ex parte Faroe Seafood Co. Ltd, Føroya Fiskasøla L/F (C-153/94) y Commissioners of Customs & Excise, ex parte John Smith y Celia Smith, que giran bajo la razón social Arthur Smith (C-204/94).
- Commission Regulation (EEC) No 2164/91 of 23 July 1991 laying down provisions for the implementation of Article 5 (2) of Council Regulation (EEC) No 1697/79 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties